# 国税通則法 / Act on General Rules for National Taxes — 第一条 (Supplementary Provisions, Article 1)

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- Law: 国税通則法 (Act on General Rules for National Taxes), 昭和三十七年法律第六十六号
- English title "Act on General Rules for National Taxes": Ministry of Justice translation
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第一条 (Supplementary Provisions, Article 1)（施行期日） — address `suppl-3631-109/art-1`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3631-109/art-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/suppl-3631-109/art-1
- Every provision below carries its address and both URLs on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.

Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.

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### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3631-109/art-1 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3631-109/art-1 · https://japanlaw.org/l/337AC0000000066/suppl-3631-109/art-1</sup>

**第一項**  この法律は、公布の日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
<sup>suppl-3631-109/art-1/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3631-109/art-1/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-3631-109/art-1/par-1</sup>
This Act comes into effect as of the date of promulgation; provided, however, that the provisions listed in the following items come into effect as of the dates specified respectively in those items:
<sup>machine translation, not official</sup>

  **一及び二**  略
  <sup>suppl-3631-109/art-1/par-1/item-1-to-2 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3631-109/art-1/par-1/item-1-to-2 · https://japanlaw.org/l/337AC0000000066/suppl-3631-109/art-1/par-1/item-1-to-2</sup>
  Omitted;
  <sup>machine translation, not official</sup>

  **三**  次に掲げる規定　昭和六十四年四月一日
  <sup>suppl-3631-109/art-1/par-1/item-3 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3631-109/art-1/par-1/item-3 · https://japanlaw.org/l/337AC0000000066/suppl-3631-109/art-1/par-1/item-3</sup>
  the following provisions: April 1, 1989.
  <sup>machine translation, not official</sup>

    **イからリまで**  略
    <sup>suppl-3631-109/art-1/par-1/item-3/sub-1 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3631-109/art-1/par-1/item-3/sub-1 · https://japanlaw.org/l/337AC0000000066/suppl-3631-109/art-1/par-1/item-3/sub-1</sup>
    Omitted;
    <sup>machine translation, not official</sup>

    **ヌ**  附則第八十二条及び第八十三条の規定、附則第八十四条の規定（災害被害者に対する租税の減免、徴収猶予等に関する法律第七条第一項及び第二項の改正規定に限る。）並びに附則第八十六条から第百九条まで及び第百十一条から第百十五条までの規定
    <sup>suppl-3631-109/art-1/par-1/item-3/sub-2 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3631-109/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/337AC0000000066/suppl-3631-109/art-1/par-1/item-3/sub-2</sup>
    the provisions of Articles 82 and 83 of the Supplementary Provisions, the provisions of Article 84 of the Supplementary Provisions (limited to the provisions amending Article 7, paragraphs (1) and (2) of the Act on Reduction or Release, Deferment of Collection and Other Measures Related to Tax Imposed on Disaster Victims), and the provisions of Articles 86 through 109 and Articles 111 through 115 of the Supplementary Provisions.
    <sup>machine translation, not official</sup>

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## Cites
- suppl-3631-109/art-1/par-1/item-3/sub-2: 附則第八十六条から第百九条まで → 国税通則法 附則第百九条 (Supplementary Provisions, Article 109), suppl-3631-109/art-109 — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3631-109/art-109 · https://japanlaw.org/l/337AC0000000066/suppl-3631-109/art-109

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 国税通則法 — the text in force from 2026-06-24 (https://laws.e-gov.go.jp/law/337AC0000000066/20260624_508AC0000000046), retrieved 2026-09-18
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on General Rules for National Taxes — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3119/tb), retrieved 2026-09-18
- claude-opus-5[1m] — Machine translation, batch national-tax-general-rules-act-20260918T180319-041, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch national-tax-general-rules-act-20260918T180319-042, translated 2026-09-18
- This site's parser, version 223 — 国税通則法 — structure, counts, cross-references and defined terms, computed 2026-09-18